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M/s Hindustan Zinc Ltd. Versus CCE & ST, Udaipur

2016 (8) TMI 619 - CESTAT NEW DELHI

Cenvat credit - rock bolt used as support for the mining walls - appellants are engaged in the manufacture and clearance of dutiable zinc/lead ore concentrates - cleared to their own smelters for further manufacture of metals - Held that:- considerin .....

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completely out of context and has no relevance to find their eligibility for credit. The rock bolts being used as fixtures in mining process are entitled for credit as they are covered by specific description of 'fixtures' under Rule 2(a)(A)(iv) of C .....

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appellant. Shri Dharmendra Singh, Authorized Representative (DR) - for the Respondent. ORDER Aggrieved by the order dated 13/01/2016 of Commissioner (Appeals), Udaipur the appellants preferred this appeal. The appellants are engaged in the manufactur .....

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support for the mining walls. The Department denied the credit on the ground that these rock bolts are having no connection with manufacture of zinc by the appellant. 2. The learned Counsel appearing for the appellant submitted that the appellants ar .....

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k blocks so that the mining can happen unhindered. The nature of usage of rock bolts has been explained in para 14 of the original order. The lower Authorities admittedly held that rock bolts are used as fixtures in the process of mining of minerals/ .....

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es and the manufacture of zinc. The appellants are engaged in the manufacture of zinc/lead ore concentrates on which they discharged duty liability. On the basis of admitted factual position that these rock bolts or fixtures used in mining the credit .....

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bility of rock bolts for Cenvat credit is the point for decision. The Original Authority after categorical examining the nature and usage of rock bolts misdirected himself in the conclusion. The appellants are engaged in the manufacture and clearance .....

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